RATNAGIRI IMPEX PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) W.P. 9004/2014 was filed to quash provisional release order dated 23.01.2014 and the condition imposing furnishing of bank guarantee for 50% of the bond amount and also the release of the bank guarantee which the petitioner has furnished under protest.

(2.) Petitioner imported on 24.12.2013 under BOEE No. 4172443 goods described as "shoulder type power weeder AHM200" (for agricultural use) by classifying them under customs tariff heading 8432 8090. On 01.01.2014, 324 sets of imported items worth '40.58 Lakhs was seized under the mahazar. Petitioner requested, on 02.01.2014, provisional release, pending adjudication and offered to pay differential duty under protest. Additional Commissioner of Customs, on 13.01.2014, ordered the release of goods after obtaining (i) bond for value of goods (ii) payment of differential duty and (iii) submission of cash security/bank guarantee for 50% of value of goods. Petitioner executed a bond on 22.01.2014 for ' 40.58 Lakhs and furnished bank guarantee for ' 20.29 Lakhs under protest. Petitioner deposited ' 7,48,319/- being the differential duty. The goods were released on 23.01.2014.

(3.) On 19.03.2014, godowns of the petitioner at Kumbalagodu and Hejjala were searched and 1335 and 9713 numbers of brush cutters were seized under two mahazars. Challenging the said action and for release of the goods seized, W.P. 16638/2014 was filed.